Religiosity, CSR Attitudes, and CSR Behavior: An Empirical Study of Executives’ Religiosity and CSR

In this paper, we examine the relationship between Christian religiosity, attitudes towards corporate social responsibility (CSR), and CSR behavior of executives. We distinguish four types of CSR attitudes and five types of CSR behavior. Based on empirical research conducted among 473 Dutch executiv...

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Bibliographic Details
Published in:Journal of business ethics
Authors: Mazereeuw-van der Duijn Schouten, Corrie (Author) ; Graafland, Johan J. 1960- (Author) ; Kaptein, Muel (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 2014
In: Journal of business ethics
Year: 2014, Volume: 123, Issue: 3, Pages: 437-459
Further subjects:B Leadership
B Executives
B Corporate social responsibility
B Stakeholders
B Religiosity
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Summary:In this paper, we examine the relationship between Christian religiosity, attitudes towards corporate social responsibility (CSR), and CSR behavior of executives. We distinguish four types of CSR attitudes and five types of CSR behavior. Based on empirical research conducted among 473 Dutch executives, we find that CSR attitudes mediate the influence of religiosity on CSR behavior. Intrinsic religiosity positively affects the ethical CSR attitude and negatively affects the financial CSR attitude, whereas extrinsic religiosity stimulates the philanthropic CSR attitude. Financial, ethical, and philanthropic CSR attitudes significantly affect some types of CSR behaviors. However, because religiosity has opposing effects on the three attitudes, the joint mediation effect of the three attitudes is negligible. Furthermore, we find a direct negative influence of intrinsic religiosity on diversity and a direct positive influence on charity.
ISSN:1573-0697
Contains:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1007/s10551-013-1847-3